Amendment status not verified — confirm the current text below against the official source.
Lzabzlzty to tax of persons and not observzng restnctzons and conditions prescnbed under sectzon 9 01 notzjzed under sectiort I 0.-If any restriction or conditwn prescnbed under sect1on 9 or notified under section 10 is contravened or 1s not observed by a dealer, the sales or purchases of such dealer may, With effect from the commencement of theoyear in ~ which such contraventwn or non-observance took place, be assessed to ~,; tax or taxes under the app10priate provisions of this Act as if the provi- swns of sectwn 9 or section l 0, as the case may be, did not apply to such sales or purchases.